To account for the settlement funds received by the State’s component unit NC Housing Finance Agency, pursuant to the Consent Judgment in U.S. v Bank of America, Civil Action No. 12-CV-0361, dated April 4, 2012. This revenue is classified as State aid-program revenue which, for proprietary fund accounting, is a nonoperating revenue. Primary government agencies should not use acct 42906000, but instead use acct 47996000 to record National Mortgage Settlement revenues.